Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Ilmiah Raflesia Akuntansi
Siti Aisyah
STIE Nusantara Sangatta
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
CYBERSECURITY RISKS IN FINANCIAL APPLICATIONS: IMPLICATIONS FOR INTERNAL CONTROL AND ASSURANCE Rizkiawan; Siti Aisyah; Juwita Aprilia; Nuuridha Matiin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1571

Abstract

This study aims to analyze the impact of cybersecurity risks on the effectiveness of internal control and assurance functions in financial applications. Using a quantitative approach, data were collected from 87 respondents who are active users of financial applications through a structured questionnaire. Regression analysis was employed to examine the relationship between the independent variable (cybersecurity risks) and the dependent variables (internal control and assurance). Hypothesis testing results indicate that cybersecurity risks have a significant positive effect on the effectiveness of internal control and assurance (t = 7.84, p < 0.001). The coefficient of determination (R² = 0.62) shows that 62% of the variation in internal control and assurance effectiveness can be explained by cybersecurity risks. These findings highlight the necessity for organizations to strengthen risk mitigation strategies and integrate IT controls into financial systems to ensure reliability and resilience.
Faktor Internal Dan Eksternal Yang Mempengaruhi Keberlanjutan Usaha Kuliner Dengan Sikap Kewirausahaan Sebagai Variabel Intervening Di Kecamatan Rantau Pulung Tristiningsih; Tri Gunarti Ningrum; Nurlianti; Siti Aisyah
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1413

Abstract

The objective of this study is to determine the internal and external factors that influence the sustainability of culinary businesses with entrepreneurial attitudes as an intervening variable in Rantau Pulung District. This research is an explanatory research type commonly known as explanatory research. The population in this study is all culinary actors in Rantau Pulung District, totaling The sample used in this study is 214 respondents. In this study, the data analysis method used is Structural Equation Modeling (SEM) analysis. The results of this study indicate that Internal factors have a positive and significant influence on Entrepreneurial Attitudes. External Factors have a positive and significant influence on Entrepreneurial Attitudes. Entrepreneurial Attitudes have a positive and significant influence on Business Sustainability. Internal Factors have a positive and significant influence on Business Sustainability. External Factors have a positive and significant influence on Business Sustainability. Entrepreneurial Attitudes are significantly able to mediate the influence of Internal Factors on Business Sustainability. Entrepreneurial Attitudes are significantly able to mediate the influence of External Factors on Business Sustainability. This indicates that a combination of strong internal conditions, a supportive external environment, and, most importantly, an adaptive and proactive entrepreneurial attitude are key to business sustainability and growth, particularly in the culinary context.
Co-Authors Juwita Aprilia Nurlianti Nuuridha Matiin Rizkiawan Tri Gunarti Ningrum Tristiningsih